MOD Creations Pvt Ltd Vs. The National E-assessment

Parties Involved

Facts Summary

MOD Creations Pvt Ltd, the appellant, filed an appeal against the order of the National E-Assessment Centre, Delhi, pertaining to the Assessment Year 2018-19. The appellant argued that the Assessment Order was framed without providing a reasonable opportunity to be heard. The appellant also contended that all required documents were furnished on time, and the addition of Rs. 10,53,500/- under section 69C of the Income Tax Act 1961 was arbitrary and against the law. The appellant requested a fresh hearing.…

Legal Issues

• 1. Non-compliance of the notice issued under section 142(1)/143(2) was made.
• 2. All the documents required for framing the assessment were furnished from time to time.
• 3. Addition of Rs. 10,53,500/- under section 69C of the Income Tax Act 1961 was arbitrary.

Judgment Outcome

Decided in favour of Assessee.

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